TaxTMI 
TaxTMI 
2023 (3) TMI 1011
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....s, analysis of soil and water, provide seeds, bio-fertilizer, anti-fungus medicines, manure of micro elements, gypsum etc. as per demand of the farmers and also assisting the farmers as per the State Government Scheme. The services provided by the Appellant to the farmers fall under the category of "Management or (Business) Consultant". The Appellants obtained service tax registration bearing no. MGC/D-II/VAD-1/08/GGRCL/05-06 under the category of "Management Consultant Service" and was paying service tax and filing ST-3 Returns. 2. On 06.05.08, the Appellants filed a refund claim for Rs.2,83,96,397/- for the period 1.4.05. to 31.03.08 on the ground that they had paid service tax through oversight because as per Service Tax Rules, tax should be collected and paid, whereas they paid the said service tax without collecting any tax amount from the customers (beneficiary farmers); that the nature of their activity was administrative in nature and that they do not provide any input in the form of Consultancy to any person or Organization and thus are not covered under the net of the Service Tax; that they had paid the service tax due to lack of knowledge. 3. Show Cause notice dated 16....
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....ical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management. (ii) 'Management or business consultant' means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management." 5. We find that the appellants are a limited company created by a resolution passed by three State Government undertakings, which are its joint promoters and therefore are implementing as a nodal agency a Micro Irrigation Scheme of Government of Gujarat 5.1 We also find that the arguments advanced by the appellant were considered by the Commissioner (Appeals) in para Nos. 9.1 to para No. 10.4 reproduced be....
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....of Karnataka Vs Commissioner of Service Tax, Bangalore, 2008 (85) RLT 234 (Trib.-Ban). 10.1 In this regard, I find that the impugned order, on a detailed analysis of the Resolution passed by the Government of Gujarat appointing the appellants as the Nodal Agency for implementing the Integrated Scheme for providing assistance to farmers of the state for adopting micro irrigation/ drip/ sprinkler etc. and the tripartite agreement dated 01.09.2005 amongst the appellants, the micro irrigation supplier (MIS supplier) and farmers, it was held by the lower authority that the appellants, besides providing technical assistance to farmers regard to the entire operation from the time of obtaining loan till the installation of irrigation system and its insurance, had also rendered advice relating to financial Management in respect of the loan amount granted by the banks through the appellant, Having rendered the above services, it was held in impugned order that the appellants had provided Management Consultancy Services/Management or Business Consultancy Services and correctly paid the service tax. 10.2 On scrutiny of the resolution dated 09.05.05 and the tripartite agreement between the....
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....discussion in the forgoing paras shows that the appellant service are covered within Management or Business Consultancy Service by virtue of their nature of their services provided to the individual farmers or group of farmers, as the case may be. Accordingly, the subject argument of the appellants does not carry any substance. 10.3.2. The Appellants' reliance on the decision in case of Electrical Inspectorate, Govt. Of Karnataka vs C.S.T., Bangalore-2008(85) RLT234 is not relevant for the present case as the issue in the cited case relates to taxable service under the category of" Technical Inspection and Certification Service" provided by a Chief Electrical Inspector to Govt. of Karnataka in relation to inspection and certification of electrical installations in terms of statutory requirements. The Hon'ble Tribunal held that the State Govt. Department is not liable for levy of service tax, as sovereign function cannot be subject matter of service tax. However, the present case is with reference to 'Management or Business Consultancy Service' as defined in section 65(65) of the Finance Act, 1994 and not relating to Technical Inspection and Certification Services....